@Michelle R. , the 45 day list needs to be a specific identification. If you are anticipating buying both lots as one then you can just name both tax lots as one property. But once you do that you cannot separate them. You'll need to purchase both or none to complete your exchange.

@Dave Foster , this is a shopping center comprised of two adjacent tax lots. Yesterday was my naming deadline so I wrote down just one of the tax lots as one of my three properties identified. (As I didn't want to nullify the 1031 exchange by naming two lots on one line on the identification form, in case that is not allowed). Do you happen to know : am I allowed to put both lots on the same purchase/sale agreement? Is there anything I need to be doing in a certain way to not nullify my exchange going forward? Our intention is to acquire both lots provided all goes well during due diligence. I only named one of the lots, though, on the identification form.